| 摘要 |
An improved SOI structure 40 is provided. SOI structure 40 includes a semiconductor mesa 42 formed over a buried insulating layer 46 which overlies a substrate 48. Sidewall insulator regions 50 and 52 are formed along sidewalls 54 and 56, respectively, of semiconductor mesa 42. Sidewall spacers 62 and 64 are formed along sidewall insulator regions 50 and 52, respectively. Sidewall spacers 62 and 64 each include respective foot regions 66 and 68. Foot regions 66 and 68 effectively shift undercut areas 74 and 76 laterally away from semiconductor mesa 42.
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